ADOR - Health Insurance Premiums Paid by Qualifying Small Businesses and their Employees

Increased
Deductions for Health Insurance Premiums Paid by Qualifying Small Businesses
and their Employees (Act 2008-559, amended by Act 2011-155)

Section 40-18-15.3, Code of Alabama 1975 provides for increased income tax deductions for health insurance premiums paid by qualifying small business employers and their employees. The laws allows a deduction of an additional 100% of amounts paid as health insurance premiums.

Updated
last: February 23, 2015

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